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"Perubahan iklim menjadi isu global. Perusahaan listrik menjadi salah satu sektor penyumbang emisi terbesar dari tahun 1990. Inovasi hijau diperlukan perusahaan listrik namun tidak mengabaikan kinerja perusahaan, seperti profitabilitas. Top management perusahaan memiliki peranan dalam menentukan langkah atau strategi bisnis kedepannya. Penelitian ini bertujuan untuk menganalisis pengaruh green innovation, yang terdiri atas green process innovation dan green product innovation, terhadap profitabilitas, dengan variabel moderasi karakteristik top management. Dengan pengambilan data dari tahun 2013 hingga 2022 dan sampel 25 perusahaan listrik, analisis regresi data panel digunakan dalam penelitian ini. Hasil penelitian ini adalah green process innovation berpengaruh terhadap profitabilitas, sedangkan green product innovation tidak berpengaruh terhadap profitabilitas. Umur top management hanya memoderasi hubungan green process innovation dengan ROA, sedangkan gelar MBA top management berperan sebagai pure moderator terhadap hubungan green product innovation dengan profitabilitas dan gelar engineering/science berperan sebagai quasi moderator terhadap hubungan green process innovation dengan profitabilitas. Implikasi penelitian ini pemilihan top management berdasarkan umur, gelar MBA, dan gelar engineering/science dapat digunakan sebagai pertimbangan bagi perusahaan listrik, yang sedang mempercepat transisi energi untuk mencapai net zero emission.

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Climate change is a worldwide problem. Electricity firms have been one of the leading sectors in terms of emissions since 1990. Electricity firms must prioritize green innovation without neglecting company success, including in terms of profitability. The company's senior executives play a crucial role in determining future business initiatives or plans. The objective of this study is to examine the impact of green innovation on financial performance, taking into account the moderating influence of top management qualities. This research utilized panel data regression analysis, incorporating data collected from 2013 to 2022 and a sample of 25 electrical firms. The findings of this study indicate that the implementation of green process innovation has a substantial impact on the financial performance of a company. The age of top management has a moderating effect on the relationship between green process innovation and return on assets (ROA). On the other hand, having an MBA degree acts as a pure moderator in the relationship between green product innovation and profitability. Additionally, an engineering/science degree acts as a quasi moderator in the relationship between green process innovation and profitability. The findings of this study suggest that electrical firms, in their efforts to attain net zero emissions and expedite the energy transition, may want to take into account factors such as age, possession of an MBA degree, and a background in engineering or science when hiring top management personnel."

"Tesis ini mengkaji keberhasilan dari sosok Mia Hamm yang mampu menjadi pesepakbola Amerika Serikat pertama yang mencapai status legendaris dengan kemampuannya yang luar biasa di lapangan dan pengakuan yang diterimanya oleh masyarakat Amerika. Penelitian ini menggunakan metode deskriptif-interpretatif. Pembahasan di dalam penelitian ini didasarkan pada konsep nilai-nilai Amerika, American Dream, komunitarian, media massa, dan kebudayaan populer. Hasil penelitian menunjukkan Mia Hamm meraih kesuksesan bagi dirinya sendiri dan memberikan sumbangsih bagi masyarakat, bangsa, dan negaranya dalam karirnya yang menjulang sebagai atlit sepakbola perempuan setelah menerapkan nilai-nilai individu yang dianut oleh seorang Amerika dan meraih pencapaian yang belum bisa disamai oleh atlit sepakbola perempuan manapun sehingga figur dan kesuksesannya diakui dan diterima oleh masyarakat Amerika.

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This thesis analyzes Mia Hamm, an American soccer athlete with a glowing career and heavenly skills of unrivaled proportion, whose figure was accepted into the American minds as one of the greats. This research was done through the descriptive-interpretative method. Its content is based on the concept of American Values, American Dream, communitarian, mass media, and pop culture. This study found Mia Hamm achieving personal success before eventually leaving legacies for her people, country, and nation in her remarkable career as a female soccer athlete by applying the American values embedded in her very core as a human being and earned unparalleled accomplishments eventually acknowledged by the American people."

"Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting /or intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper, First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?"